Extended Limitation Period Not Applicable for Revenue’s Change of Opinion: CESTAT Hyderabad

Varsity Education Management Pvt Ltd Vs Commissioner of Central Tax (CESTAT Hyderabad) Summary: In the case of Varsity Education Management Pvt Ltd vs. Commissioner of Central Tax, CESTAT Hyderabad held that the extended period of limitation cannot be applied for changes in the revenue’s opinion. Varsity, registered since 2012, provided services like cleaning, cooking, and fleet management, largely to educational institutions. The revenue raised demands for service tax on these services from 2011-13, despite similar services previously being exempt or classified differently. Varsity argu...